Which of the Following Can Be Cited as an Example

Which of the following can be cited as an example of outsourcing?

A) Microsoft hands over its customer service function to Convergys, located in India.
B) Volkswagen acquires a steel manufacturing plant to reduce its overall production costs.
C) Dell sources computer parts from suppliers located in Russia.
D) Audi starts a manufacturing facility in China to take advantage of low labor costs.
E) P&G acquires a retail outlet to reduce its distribution costs.